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Service Tax - Highlights / Catch Notes

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Condonation of delay of more than 2˝ years - not aware of order ...

Service Tax

July 10, 2019

Condonation of delay of more than 2˝ years - not aware of order - concur with the findings arrived by the Tribunal that the appellant had failed to offer proper explanation but at the same time, the Tribunal also could have considered about allowing the petitions on taking a liberal attitude, in terms of cost, in order to compensate the prejudices which may be caused to the opposite side - condoned the delay with cost

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